Open Spaces
The Minnesota Open Space Property Tax Law provides deferment of taxes paid on private open spaces whose value has increased due to development in the area.
- Some owners of open space land can apply for deferment of higher valuations and consequent taxes payable.
- The property’s value is based upon its usage (local special assessments are not deferred).
Real estate is eligible only if it is devoted to:
- Golf
- Skiing
- Polo
- Lawn bowling
- Croquet
- Archery or firearms range recreational use
- Other recreation use
Complete an Open Space Application and submit:
- In person: Service or license centers
- By mail: Dakota County Assessing Services, 1590 Highway 55, Hastings MN 55033-2343
- By fax: 651-438-4469
Filing deadline is at least 60 days prior to Jan. 2 of each year to the assessor of the taxing district where the property is located.
Private clubs with membership of 50 or more or open to public also need to submit:
- A copy of membership policy
Properties devoted to golf also need to submit:
- A copy of the use schedule, listing times that use is restricted on the basis of sex.
Additionally, you may be required to submit:
- Proof of affidavit
Other written verification of any type of property that bylaws or regulations of the club meet the eligibility requirements of the program.
For more information, contact: